Entertainment Tax - Definition - Law Dictionary Home Dictionary Definition entertainment-tax

Definition :

Entertainment tax, a tax levied on payments for ad-mission to entertainments, first imposed by s. 1(1) of the (English) Finance (New Duties) Act, 1916. 'Entertainment' is defined by s. 1(6). See also Finance (No. 2) Act, 1931 (21 & 22 Geo. 5, c. 49), s. 5, Sched. II., and A.-G. v. Arts Theatre of London, Ltd., (1933) 1 KB 439 (part of subscriptions chargeable, apportioned); A.-G. v. Southport Corpn., (1934) 1 KB 226 (admission of non-bathers to swimming pool).